Usually tax deals or tax holidays are offered to entice prospective companies but given Amazon's US tax burden is already nearly zero what else can these cities offer, free land, protection from unions? Amazon seems unlikely to choose a city randomly, its likely to already have decided which city suits it best in terms of logistics, efficiency, cost and available labour pool so this seems to be an elaborate game to s…
Maryland's "Promoting ext-Raordinary Innovation in Maryland's Economy (PRIME Act)", signed 4/25/2018, provides credits against all these kinds of taxes [2].
[1] https://www.seattletimes.com/business/amazon/amazon-paid-250...
[2] http://mgaleg.maryland.gov/webmga/frmMain.aspx?pid=billpage&...